Entity classification election rules in Germany and beyond: necessary tools to achieve neutrality of legal form or invitation to engage in tax avoidance?
Tax systems worldwide differentiate between pass-through income taxation of transparent entities (especially partnerships) and corporate income taxation of opaque entities (corporations). Very recently, Germany introduced the possibility of certain pass-through entities being able to opt for taxatio...
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Format: | Journal article |
Language: | English |
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Sweet and Maxwell
2024
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